Specially designed machine parts are classifiable as machinery components, not general metal goods, in tariff classification.

Imported Dandy Roll Covers, specially designed for particular paper-making machines, were treated as components of paper making machinery rather than as miscellaneous copper articles. Their construction, individual manufacture and specific function in paper production showed that they were not comparable to the excluded endless belts of metal wire or strip, so Note 1(h) to Section XVI did not apply. The classification was therefore under Heading 84.31 of the Customs Tariff Act, 1975, and not under Heading 74.09/19. The ruling also noted that prior assessment of identical goods as machinery parts supported the same classification.

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Issues: Whether the imported Dandy Roll Covers were classifiable as components of paper making machinery under Heading 84.31 of the Customs Tariff Act, 1975, or as miscellaneous articles of copper under Heading 74.09/19.

Analysis: The goods were described as phosphor bronze diagonally seamed Dandy Roll Covers specially designed for particular Dandy Rolls and of a construction, design, and use distinct from fourdrinier wires. Their special shape, individual manufacture, and specific function in paper making showed that they were not to be equated with endless belts of metal wire or strip. Note 1(h) to Section XVI was found inapplicable because the subject covers were not analogous to the excluded endless belts. The fact that the same customs house had assessed identical goods as parts of paper making machinery in other entries supported the view that the goods were components of machinery and not general copper articles.

Conclusion: The Dandy Roll Covers were held to be components of paper making machinery classifiable under Heading 84.31 of the Customs Tariff Act, 1975, and not under Heading 74.09/19.

Ratio Decidendi: Goods specially designed for and functionally integral to a particular machine are classifiable as components of that machinery, and a mere resemblance in physical form or the fact that the goods are endless does not justify classification under a general tariff entry.

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